American Mail Line, Ltd. v. United States

Keefe, Judge:

The controversy here arises by reason of the collector’s assessment of duty at 50 per centum ad valorem, as provided for in section 466 of the Tariff Act of 1930, upon the cost of repairs made in foreign countries upon several vessels of the plaintiffs, who claim that no duty is assessable under said act. The vessels involved in this action consist of the following: President Jefferson,, President Jackson, President McKinley, President Grant, Grays Harbor, Everett, Bellingham, Tacoma, Shelton, and Olympia.

A clerk in the marine division of the United States Customs at Seattle, in…